货物借道老挝去第三国？东盟海关过境系统(ACTS)操作指南

Goods Transiting Laos to a Third Country? A Guide to the ASEAN Customs Transit System (ACTS)

You have a batch of goods to transport from Thailand to Vietnam, but taking the road through Laos is shorter and more cost-effective. The question arises: Does entering and then exiting Laos count as an import? Do you need to pay taxes? How can you transit legally and quickly? The answer is to use the ASEAN Customs Transit System (ACTS). This system allows goods to be declared for transit electronically among ASEAN member states, reducing paperwork and speeding up customs clearance. Below, we break down the key points.

Who is eligible to apply?

According to the Guidelines on the Implementation of the ASEAN Customs Transit System, transit operators must meet the following conditions:

• Hold licenses/certificates issued by the transport and commerce authorities;
• Be registered under the Value Added Tax (VAT) system;
• Have the financial capacity to provide a guarantee/security for customs debt/liability;
• Have no customs violation records within the past three years;
• Use transport vehicles that meet the technical standards specified in the agreement.

In simple terms, only transport enterprises that are legally registered, financially sound, and have good credit records are eligible.

How to handle the guarantee/security?

Transit requires a bank guarantee/security, which comes in two types:

• Single transit guarantee/security: Covers only one transit transport;
• Multiple transit guarantee/security: Valid for a maximum of one year, suitable for frequent transit operators.

The guarantee/security amount covers potential customs duties/tariffs and fines. If transit regulations are violated, the business operator (or the guaranteeing bank) must pay the full amount of customs duties/tariffs and fines.

Operational procedures and precautions

1. Fill out the Transit Goods Declaration (TGD): It has 43 fields and must be printed and carried with the vehicle.
2. Use designated routes and border checkpoints: Only internationally designated checkpoints and routes specified in the agreement may be used; detours are not allowed.
3. Observe time limits: Complete the transit within the specified time, otherwise it may be considered a violation.

For specific border checkpoints and operational details, refer to the current regulations of Lao Customs. It is recommended to confirm with customs or professional institutions before the first operation.

If you frequently engage in transit trade in Laos, you may also refer to our previous articles: "Import and Export in Laos: Which Goods Need a License/Permit First? How to Check the Control and Prohibition Lists?" and "How Much Tax Can You Save by Investing in Laos? A Full Analysis of Tax Incentives under the Investment Promotion Law" to understand the accompanying compliance points.

Free tools to help you clarify the process

LaoPaniti provides free AI consultation, contract review, and trademark search tools. Before operating ACTS, you can first visit https://www.123laoai.com** to ask the AI and quickly confirm whether your enterprise meets the conditions and how to handle the guarantee/security.